Customs Act 1901

At any time after an import entry is communicated to the Department and before the goods to which it relates are dealt with in accordance with the entry, a withdrawal of the entry may be communicated to the Department by document or electronically.

If, at any time after a person has communicated an import entry to the Department and before the goods are dealt with in accordance with the entry, the person changes information included in the entry, the person is taken, at the time when the import entry advice is given or communicated in respect of the altered entry, to have withdrawn the entry as it previously stood.

A documentary withdrawal of an import entry must:

be communicated by the person by whom, or on whose behalf, the entry was communicated; and

be communicated to the Department by giving it to an officer doing duty in relation to import entries.

A withdrawal of an import entry has no effect during any period while a requirement under subsection 71DA(2) or (6) or 71DL(2) or (6) in respect of the goods to which the entry relates has not been complied with.

A withdrawal of an import entry is effected when it is, or is taken under section 71L to have been, communicated to the Department.

If:

an import entry is communicated to the Department; and

any duty, fee, charge or tax in respect of goods covered by the entry remains unpaid in respect of the goods concerned for 30 days starting on:

the day on which the import entry advice relating to the goods is communicated; or

if under subsection 132AA(1) the duty is payable by a time worked out under the regulations—the day on which that time occurs; and

after that period ends, the Comptroller‑General of Customs gives written notice to the owner of the goods requiring payment of the unpaid duty, fee, charge or tax (as appropriate) within a further period set out in the notice; and

the unpaid duty, fee, charge or tax (as appropriate) is not paid within the further period;